return goods

What is Returned Goods Relief and how can we use it for UK-EU trade?

Subject to specific conditions, Returned Goods Relief (RGR) removes or reduces the repayment of import duties for goods that are re-imported into the same customs territory that they have already been exported from. Currently, many GB businesses are experiencing EU customers being unwilling to pay extra import duty and goods are being returned to GB businesses. RGR, initially, seemed a …

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Customs Officer checking goods

Preference and Union Status under the EU-UK Trade and Cooperation Agreement

In today’s post-Brexit landscape, many UK businesses are beginning to learn about the implications of the EU-UK Free Trade and Cooperation Agreement, particularly with regards to origin. There is a lot of confusion about how to qualify for EU preference under origin rules in relation to the union status of goods. Many businesses do not …

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customs training grants

New £20m Brexit Support Fund for SMEs

The government has made £20 million available through the SME Brexit Support Fund. Provided you meet certain eligibility criteria, HMRC may provide funding towards the costs of training and/or professional advice, to help you with changes to trade rules with the EU. What grants are available through the grant scheme?Traders can apply for up to …

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Post-Brexit EU import controls to be delayed for six months

The introduction of post-Brexit border controls on some imports from the European Union into Great Britain has been delayed because of coronavirus disruption. The Government had agreed to phase in customs requirements for GB imports from the EU over a six-month period in the first half of 2021, but has now extended the timetable by …

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irish border

Genuine GB-NI trade movements should not be subject to customs controls, says Academy dean

The Dean of the UK Customs Academy, Professor David Widdowson, has said genuine NI-GB trade should not be subject to customs controls. Writing for ‘The UK in a Changing Europe’ he said there were two ways for NI-GB trade to be handled, in the event of the Ireland/Northern Ireland Protocol coming into play after the …

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Generalised System of Preferences

This article covers the concept of Generalised Systems of Preference (GSP) which is intended to provide least developed countries (LDCs) with the opportunity to export goods to other countries on preferential trade terms. These terms mean various goods such as textiles and clothing enter developed markets such as the European Union at reduced or zero …

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Duty Matters: Can HMRC Prevent Importers from Gaining Inward Processing on a Retrospective Basis?

Importers need to be fully authorised under inward processing procedure prior to the importation of goods, in order to benefit from a duty relief. However, can HMRC grant retrospective authorisation on goods imported to free circulation, when an importer realises that the goods should have been imported under inward processing procedure? In its public notice …

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